IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 66976 - 67000 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200033037 368.04-00 Assets for Control of Transferee (Type "D") 08/18/2000 200033036 1362.02-03 Passive Investment Income 08/18/2000 200033035 708.01-00 Termination 08/18/2000 200033035 42.10-00 Recapture of Credit 08/18/2000 200033034 355.01-01 Split-Off 08/18/2000 200033033 7701.00-00 Definitions 08/18/2000 200033033 708.01-00 Termination 08/18/2000 200033033 42.10-00 Recapture of Credit 08/18/2000 200033032 7701.00-00 Definitions 08/18/2000 200033032 708.01-00 Termination 08/18/2000 200033032 42.10-00 Recapture of Credit 08/18/2000 200033031 332.00-00 Complete Liquidation of Subsidiaries 08/18/2000 200033031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/18/2000 200033031 368.00-00 Definitions Relating to Corporate Reorganizations 08/18/2000 200033031 351.00-00 Transfer to Corporation Controlled by Transferor 08/18/2000 200033030 708.01-00 Termination 08/18/2000 200033030 42.10-00 Recapture of Credit 08/18/2000 200033029 355.01-00 Spin-Off 08/18/2000 200033029 368.04-00 Assets for Control of Transferee (Type "D") 08/18/2000 200033028 1362.01-03 Late Elections 08/18/2000 200033027 338.01-02 Time in which Election must be made 08/18/2000 200033027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000 200033026 338.01-02 Time in which Election must be made 08/18/2000 200033026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000 200033025 338.01-02 Time in which Election must be made 08/18/2000 Pagination First page « First Previous page Previous … Page 2676 Page 2677 Page 2678 Page 2679 Current page 2680 Page 2681 Page 2682 Page 2683 Page 2684 … Next page Next Last page Last »